Liquidating a limited liability partnership in Kazakhstan runs on two parallel tracks: a corporate one, handled by the justice authorities and ending with the removal of the entry from the National Register of Business Identification Numbers, and a tax one, handled by the state revenue authorities and determining how long the whole exercise actually takes. The second track was rewritten in full with effect from 1 January 2026.

The Astana International Financial Centre (AIFC) is a separate jurisdiction within the Republic of Kazakhstan with its own English common law system, an independent court, and a dedicated tax regime — not an ordinary free economic zone.

A foreign company can open an account with a Kazakhstan bank without establishing a local legal entity, branch or representative office. To do so, the foreign legal entity must be placed on tax registration with the state revenue authorities and obtain a Business Identification Number (BIN), while its director or authorised representative must obtain an Individual Identification Number (IIN).

The Neo Nomad Visa (category B12-1) is a multiple-entry Kazakhstani visa for foreign nationals working remotely for foreign companies who wish to reside legally in Kazakhstan while combining work with travel, without the right to take up employment with a Kazakhstani employer.

A Kazakhstan + UAE dual structure pairs an operating company in Kazakhstan — handling the local market, staff and counterparties — with a UAE company holding the international perimeter: intellectual property, export contracts, shareholdings or financing. It rests on three pillars: a double tax convention in force, the absence of the UAE from Kazakhstan’s list of states with preferential taxation, and the gap between 20% corporate income tax in Kazakhstan and 9% corporate tax in the UAE.

Controlled foreign company rules are addressed not to the foreign company but to its Kazakhstan owner. The mechanism is that, where defined conditions are met, the profit of a foreign company is included in the taxable income of a Kazakhstan resident and taxed in Kazakhstan — even where no dividend has been distributed and the money has stayed abroad. The regime sits in Chapter 33 of the Tax Code of the Republic of Kazakhstan (Law No. 214-VIII of 18 July 2025), in force from 1 January 2026.

Choosing between a limited liability partnership and a company in the Astana International Financial Centre is not a choice between two corporate forms but between two legal orders inside one country. An LLP sits under Kazakhstan law and the general tax regime. An AIFC company operates under Acts of the AIFC modelled on English common law, supervised by AFSA and served by its own courts, with a tax regime set by Article 6 of the Constitutional Statute of the Republic of Kazakhstan "On the Astana International Financial Centre" No. 438-V of 7 December 2015.

Since 1 January 2026, Kazakhstan has operated under a new Tax Code, replacing the code of 25 December 2017: VAT has risen from 12% to 16%, a progressive PIT rate (10%/15%) has been introduced, and AIFC companies retain a 0% rate on financial services until 2066.

A foreigner may acquire residential property in Kazakhstan only with permanently residing status (a residence permit holder); without that status, the right to housing under Article 9 of the Law of the RK “On the Legal Status of Foreigners” does not extend to a foreign national.

An employer wishing to hire a foreign worker in Kazakhstan must obtain a permit from the local executive body under the Rules approved by Order No. 279 of 30 June 2023, except in cases of intra-company transfer, for which a simplified, quota-free regime applies.

Trademark registration in Kazakhstan is carried out by the Republican State Enterprise “National Institute of Intellectual Property” (NIIP, also known as Kazpatent) under the Law of the Republic of Kazakhstan of 26 July 1999 No. 456-I “On Trademarks, Service Marks, Geographical Indications and Appellations of Origin of Goods.”

An LLP (Limited Liability Partnership, “TOO” in Kazakh law) is the only business form available to foreign nationals without a Kazakhstan residence permit, allowing 100% foreign ownership without a local co-founder requirement.